Calculate Buyer's Stamp Duty (BSD + ABSD)
Estimate the stamp duty due on a Singapore property purchase. BSD uses progressive bands. ABSD is added for residential purchases according to the buyer's profile and residential property count. Both duties use the higher of the purchase price or market value.
Enter the details of the purchase
Add the purchase price, market value where it differs, property type, and every buyer profile in a joint purchase. The result then shows the dutiable value, each BSD band, the ABSD decision, and the final total.
The dutiable value is the higher of the purchase price and market value.
Where joint purchasers have different profiles, the highest applicable ABSD rate applies.
Estimates only, not tax advice. Confirm your exact figure with IRAS or a qualified professional before relying on it for a transaction.
How this BSD and ABSD estimate is built
Both use the higher of the purchase price or market value. BSD applies progressive bands: only the portion inside each band is charged at that band's rate. ABSD applies one rate to the full value, based on the buyer profile. It is then added to BSD.
| Residential value band | BSD rate |
|---|---|
| $0 to $180,000 | 1% |
| $180,000 to $360,000 | 2% |
| $360,000 to $1,000,000 | 3% |
| $1,000,000 to $1,500,000 | 4% |
| $1,500,000 to $3,000,000 | 5% |
| $3,000,000 and above | 6% |
ABSD rates by buyer profile
For a joint purchase, compare every buyer and use the highest applicable rate on the entire residential property value.
| Buyer profile | ABSD rate |
|---|---|
| Singapore Citizen — first residential property | 0% |
| Singapore Citizen — second residential property | 20% |
| Singapore Citizen — third and subsequent residential property | 30% |
| Singapore Permanent Resident — first residential property | 5% |
| Singapore Permanent Resident — second residential property | 30% |
| Singapore Permanent Resident — third and subsequent residential property | 35% |
| Foreigner — any residential property | 60% |
| Entity (non-developer) or trustee — any residential property | 65% |
| Housing developer (or trustee for a housing developer) — residential property40% applies provided no joint grantee is a foreigner, trustee (non-developer), or entity (non-developer). | 40% |
Worked example: $1 million residential purchase
A Singapore Citizen is buying a second residential property at $1,000,000. The price and market value are the same.
- 1. Value: use $1,000,000.
- 2. BSD: apply each progressive band = $24,600.
- 3. ABSD: 20% × $1,000,000 = $200,000.
- 4. Total: $24,600 + $200,000 = $224,600.
Check these details before relying on the estimate
Property type
Residential and non-residential BSD bands differ at the top end.
Buyer profile
Citizenship, residency, entity status and property count determine ABSD.
Joint buyers
Where joint purchasers have different profiles, the highest applicable ABSD rate applies.
Value basis
IRAS uses the higher of price or market value.
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